Do Transfer Pricing, CSR, Ownership Structure, and Earnings Management Affect Profitability Through Tax Avoidance? Evidence from Indonesian Manufacturing Firms
Background/Motivation: Tax avoidance represents a persistent governance and fiscal challenge in emerging-market economies; however, its role as a mediating channel between firm-level strategic determinants and profitability remains underexplored in the Indonesian multinational context. Objective: This study examines wh...